What about the adjustment of social security base in the second year of 5438+February?

The adjustment of social security base in the second year of employment in June 5438+February is based on the salary in June 5438+February of last year.

If the employee is under 1 year, the social security payment base and provident fund payment base in the second year shall be calculated according to the average value of all wage income in the previous year divided by the corresponding month.

The base of individual social security payment is the average monthly income of the individual in the previous year. But for new employees, it is calculated according to the income of the month of employment, that is, the salary of the first month.

Extended data:

The company cannot adjust the social security base of employees at will.

1, the social insurance base is referred to as the social security base, which refers to the social insurance payment base of employees in a social security year. It is determined according to the average monthly wage income of employees from June 1 day to February 1 day in the previous year.

2 social insurance payment base is an important basis for calculating social insurance premiums and social insurance benefits paid by employers and their employees. There are upper and lower limits, depending on the actual situation in each region.

3. Every year from February to May, the insured unit shall report the social insurance payment base of the next settlement year to the municipal social insurance fee collection management center or the district social insurance agency (hereinafter referred to as the social insurance agency) that handles the insurance registration. The payment base declared by the insured unit shall be signed or confirmed by the insured employee himself.

4, the payment unit is not required to declare, social insurance agencies can be temporarily determined by one hundred and ten percent of its monthly payment base. The payment base is an important calculation basis for the insured to enjoy social insurance benefits.

5. Insured units and insured persons conceal, omit or underreport the payment base, which will directly reduce the level of social insurance benefits enjoyed by insured persons. The monthly payment base of social insurance is generally determined according to the monthly average of the annual salary of employees in the previous year, which is determined once a year. Once determined, it will not change within one year.